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DECREE

Detailing the implementation of the commercial law regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 14, 2005 Commercial Law;

At the proposal of the Minister of Trade,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Scope of regulation

1. This Decree details the implementation of the Commercial Law regarding international goods purchase and sale, including import and export, temporary import for re-export, temporary export for re-import, border-gate transfer; import and export entrustment and entrustment undertaking; goods processing, purchase, sale, processing and transit agency.

2. Goods being moveable properties, goods for personal use by individuals of diplomatic status and personal effects as provided for by law shall comply with separate regulations of the Prime Minister.

Article 2.- Subjects of application

Vietnamese traders, other organizations and individuals engaged in trade-related activities provided for in the Commercial Law.

Chapter II

GOODS IMPORT, EXPORT

Article 3.- The right to conduct import and export business

1. For Vietnamese traders having no foreign direct investment capital (hereinafter referred to as traders for short):

Except for goods on the lists of goods banned from export or suspended from export and goods on the lists of goods banned from import or suspended from import, traders may import and export goods regardless of their registered business lines.

Traders' branches may import and export goods as authorized by traders.

2. For traders with foreign investment capital, foreign companies and branches of foreign companies in Vietnam:

Traders, companies and branches, when carrying out commercial activities falling within the scope of regulation of this Decree, apart from observing the provisions of this Decree, shall also implement other relevant provisions of law and Vietnam's commitments in treaties which Vietnam has signed or acceded to.

On the basis of current laws and treaties, the Minister of Trade shall publish the roadmap and scope of business activities carried out by traders defined in Clause 2 of this Article.

Article 4.- Import, export procedures

1. Goods shall be imported or exported under permits; traders wishing to conduct import or export must obtain permits of the Ministry of Trade or specialized management ministries.

2. Imports and exports must ensure relevant regulations on animal and plant quarantine, food safety and hygiene, and quality standards, and must be inspected by specialized state management agencies before customs clearance.

3. Other goods not on the lists of goods banned from export, suspended from export, banned from import or suspended from import, and goods other than those defined in Clauses 1 and 2 of this Article, shall only have to go through customs procedures at border-gate customs.

Article 5.- Goods banned from import, banned from export

1. Lists of goods banned from import and export are issued together with this Decree (Appendix No. 01).

2. Adjustments to the lists of goods banned from import and export shall be decided by the Government at the proposal of the Minister of Trade.

3. In case of necessity, the import or export of goods on the lists in Appendix No. 01 shall be decided by the Prime Minister.

Article 6.- Goods imported and exported under permits of the Ministry of Trade

1. Issued together with this Decree is a list of goods imported and exported under permits of the Ministry of Trade (Appendix No. 02).

2. For goods exported within quotas set by foreign countries, the Ministry of Trade shall reach agreement with production-managing ministries and commodity line associations on determining quota allocation methods to ensure publicity, transparency and rationality.

3. For goods on the list of goods subject to tariff quota-based import management, the Ministry of Trade shall make public tariff quotas and tariff quota-based import administration methods for each goods item after consulting the Ministry of Finance and concerned production-managing ministries. The Ministry of Finance shall assume the prime responsibility for, and coordinate with production-managing ministries and agencies and the Ministry of Trade in, determining and deciding on import tax rates for goods imported within tariff quotas and for goods imported in excess of tariff quotas for each goods item before publishing them according to the provisions of law.

4. For goods on the lists of goods imported and exported under automatic permits, the Ministry of Trade shall publish these list and organize the implementation in each period.

Article 7.- Goods imported and exported under permits of specialized management ministries

1. Issued together with this Decree are the lists of imports and exports subject to specialized management and principles for management and application of these lists in each specialized management domain (Appendix No. 03).

2. Permit-granting agencies must make public criteria and conditions for being granted permits; procedures for grant of permits shall comply with the Prime Minister-promulgated Regulation on procedures for grant of import permits for goods.

Article 8.- Imports and exports subject to animal and plant quarantine, inspection of food hygiene and safety, inspection of standard conformity or quality before customs clearance.

1. The Ministry of Agriculture and Rural Development shall publish a list of goods subject to animal and plant quarantine before customs clearance and prescribe specific standards for goods on this list.

2. The Ministry of Health shall publish a list of goods subject to inspection of food hygiene and safety before customs clearance and prescribe specific standards for goods on this list.

3. The Ministry of Science and Technology shall publish a list of exports and imports subject to inspection of conformity with compulsory standards or quality before customs clearance and prescribed specific standards for goods on this list.

Article 9.- Publication of lists of goods with HS codes and adjustments to lists of goods in Appendices No. 01, No. 02 and No. 03

1. The Ministry of Trade and specialized management ministries shall reach agreement with the Ministry of Finance on publishing HS codes of goods in the import and export tax tariffs for goods listed in Appendices No. 01, No. 02 and No. 03 of this Decree.

2. Adjustments to the lists of goods in Appendices No. 02 and No. 03 shall be decided by the Government at the proposal of the Ministry of Trade and specialized management ministries.

Article 10.- A number of imports and exports subject to separate regulations

1. Export of rice of all kinds and commodity paddy.

Traders of all economic sectors shall be permitted to export rice and commodity paddy.

The Ministry of Trade shall coordinate with the Ministry of Agriculture and Rural Development, People's Committees of provinces having high commodity paddy outputs and the Vietnam Food Association in managing the annual rice export on the principles of assurance of food security; complete sale of commodity paddy and assurance of paddy prices which are beneficial for farmers and, at the same time, suitable to domestic goods prices; and proposing the Prime Minister solutions when these principles cannot be harmonized.

For export contracts already agreed upon between the Vietnamese Government and foreign governments (government contracts), the Ministry of Trade shall exchange opinions with the Vietnam Food Association for the latter's agreement on the negotiation and signing of contracts and delivery of goods.

The Ministry of Trade shall elaborate a regulation for step by step organizing biddings for the performance of these contracts.

2. Import of petroleum and fuel

The import of petroleum and fuel shall comply with current regulations of the Prime Minister.

3. Import of used cars of all kinds

To be imported, used cars of all kinds must ensure the condition that they have been used for not more than 5 years, counting from the year of manufacture to the year of importation.

4. Re-export of major imported supplies which were imported with foreign currencies assured by the State.

Goods imported with foreign currencies assured by the State to meet domestic demands may only be re-exported when they are paid for in freely convertible foreign currencies.

The Ministry of Trade shall publish a detailed list of these goods for each period and organize the implementation.

5. Import of cigarettes and cigars

On the basis of current laws on production, trading and use of cigarettes of all kinds and relevant international commitments, the Trade Ministry shall assume the prime responsibility, together with the Ministry of Industry, for specifying the import of these goods items.

6. Export and import of goods in service of security and defense

The export and import of goods in service of security and defense shall comply with the Prime Minister's decisions.

On the basis of the Prime Minister's decisions, the Minister of Public Security and the Minister of Defense shall provide for the grant of permits therefor.

7. Import of assorted timber from countries bordering on Vietnam.

The Ministry of Trade shall guide in detail the import in accordance with the laws of Vietnam and these countries as well as relevant agreements between Vietnamese and these countries.

Article 11- Suspension of import or export of goods

In case of necessity the Prime Minister shall decide to suspend the import or export with particular markets or import or export of some particular goods items so as to protect security and national interests in accordance with the laws of Vietnam and treaties which Vietnam has signed or acceded to. These decisions of the Prime Minister shall be made public to all organizations and individuals at home and abroad.

When the Prime Minister make decisions on the suspension of the import or export of goods as provided for in this Article, the Ministry of Trade shall notify such decisions to concerned international economic organizations and countries according to agreed procedures.

Chapter III

TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS

Article 12.- Temporary import for re-export of goods

1. Traders may deal in the temporary import for re-export of goods according to the following provisions:

a/ For temporary import for re-export of goods on the list of goods banned or suspended from export, goods on the list of goods banned or suspended from import in Appendices No. 02 and No. 03 to this Decree (if subject to permit), traders must obtain permits of the Ministry of Trade.

b/ For other kinds of goods not stated at Point a, Clause 1 of this Article, traders shall only have to carry out procedures for temporary import for re-export at border-gate customs.

2. Goods temporarily imported for re-export may be stored in Vietnam for no more than one hundred-twenty days, counting from the date of completion of customs procedures for temporary import. In case of necessity to prolong this time limit, traders shall send written requests therefor to provincial/municipal Customs Departments which have carried out customs procedures; each extension shall not exceed thirty days and no more than two extensions shall be permitted for each lot of goods temporarily imported for re-export.

3. When imported into Vietnam, goods temporarily imported for re-export must go through customs procedures and be subject to customs supervision till they are actually exported from Vietnam.

4. The payment for goods temporarily imported for re-export must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

5. Temporary import for re-export shall be carried out on the basis of two separate contracts: export contract and import contract, signed between Vietnamese traders and foreign traders. The export contract may be signed before or after the import contract.

Article 13.- Other forms of temporary import for re-export

1. Equipment, machinery, construction vehicles, molds and patterns not on the lists of goods banned or suspended from export, goods banned or suspended from import may be temporarily imported for re-export under lease or borrowing contracts signed between Vietnamese traders and foreign parties for production or construction. Procedures for temporary import for re-export shall be carried out at border-gate customs. The temporary import for re-export of exports or imports subject to permit-based management shall comply with the provisions of Point a, Clause 1 of Article 12.

2. The time limit of temporary import for re-export shall be agreed upon between traders and their counterparts and registered with border-gate customs.

3. Traders may temporarily import goods which they have exported for re-processing or warranty at the request of foreign traders and re-export them back to foreign traders. Procedures for temporary import for re-export shall be carried out at border-gate customs.

Article 14.- Temporary export for re-import of goods

1. Traders may temporarily export for re-import all kinds of machinery, equipment and means of transport for repair, warranty, production, construction or lease under repair, warranty, production, construction or lease contracts with foreign countries. Procedures for temporary export for re-import are provided for as follows:

a/ For goods on the list of goods banned or suspended from export, goods on the list of goods banned or suspended from import in Appendices No. 02 and No. 03 to this Decree (if subject to permit), permits of the Ministry of Trade are required.

b/ For goods other than those defined at Point a, Clause 1 of this Article, traders shall only have to carry out procedures for temporary import for re-export at border-gate customs.

2. The time limit of temporary export for re-import shall be agreed upon between traders and their counterparts and registered with border-gate customs.

3. Goods temporarily exported for re-import may be sold, donated or returned to foreign customers or contributed as capital to joint ventures invested in foreign countries as agreed upon in contracts between traders and foreign parties, excluding goods temporarily exported for re-import stated at Point a, Clause 1 of this Article for which permits of the Ministry of Trade must be obtained before reaching agreement with foreign parties. Procedures for liquidation of such lots of temporarily exported goods shall be carried out at border-gate customs offices which have carried out temporary-export procedures.

4. The payment for machinery, construction vehicles or means of transport sold or contributed as capital to joint ventures invested in foreign countries must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam or current regulations on overseas investment by Vietnamese traders.

Article 15.- Border-gate transfer of goods

Traders may deal in border-gate transfer of goods according to the following provisions:

1. Except for goods stated in Clause 2 of this Article, all other kinds of goods may be dealt in by the mode of border-gate transfer; procedures for transfer through Vietnamese border gates shall be carried out at border-gate customs offices.

2. For goods on the lists of goods banned or suspended from export, goods on the list of goods banned or suspended from import, and goods exported and imported under permits, traders may transport them through Vietnamese border gates after obtaining permits of the Ministry of Trade. For transport not through Vietnamese border gates, such permits are not required.

3. Goods transported through Vietnamese border gates shall be subject to customs supervision till they are actually exported out of Vietnam.

4. The payment for goods dealt in by border-gate transfer must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

5. Border-gate transfer shall be carried out on the basis of two separate contracts: purchase contract, signed between Vietnamese traders and exporting countries' traders, and sale contract, signed between Vietnamese traders and importing countries' traders. The purchase contract may be signed before or after the sale contract.

Article 16.- Combat of illegal transshipment of goods

In order to prevent illegal transshipment of goods, trade frauds and protect the reputation of Vietnamese exports, in case of necessity, the Minister of Trade shall report to the Prime Minister before publishing a list of goods suspended from dealing by temporary import for re-export and border-gate transfer; prescribe conditions on a number of goods items or issue lists of goods dealt in by these modes subject to permits of the Ministry of Trade.

Chapter IV

ENTRUSTMENT OF IMPORT AND EXPORT OF GOODS AND UNDERTAKING OF ENTRUSTED IMPORT AND EXPORT OF GOODS

Article 17.- Entrustment of import and export of goods and undertaking of entrusted import and export of goods

Traders may entrust other traders to import and export all kinds of goods, or undertake import and export of all kinds of goods entrusted by other traders, except those on the list of goods banned or suspended from export and goods on the list of goods banned or suspended from import.

Article 18.- Entrustment of import and export and undertaking of entrusted import and export of goods under permits

For goods imported or exported under permits as provided for in this Decree, the entruster or the entrustee must obtain import or export permits before signing entrustment or entrustment undertaking contracts.

Article 19.- Entrustment of import and export of goods of organizations and individuals other than traders

Vietnamese organizations and individuals other than traders may, on the basis of contracts signed in accordance with the provisions of law, entrust import of export of goods to meet their needs, except those on the list of goods banned or suspended from export and goods on the list of goods banned or suspended from import.

Article 20.- Interests and obligations of the entruster and entrustee of import or export shall be agreed upon by the involved parties in entrustment or entrustment undertaking contracts.

Chapter V

GOODS SALE AND PURCHASE AGENCY FOR FOREIGN COUNTRIES

Section 1. GOODS SALE AND PURCHASE AGENCY FOR FOREIGN TRADERS

Article 21.- Traders acting as goods sale or purchase agents for foreign traders

1. Traders may act as agents of sale or purchase of all kinds of goods for foreign traders, except those on the list of goods banned or suspended from export or on the list of goods banned or suspended from import. For goods on the list of goods exported and imported under permits, traders may sign agency contracts only after obtaining permits of the Ministry of Trade.

2. Where it is specifically provided for by law that agents may only enter into agency contracts with principals for a certain kind of goods or service, traders must observe such provision of law.

3. Traders may pay the proceeds from the agency sale of goods in Vietnam dong or a foreign currency to foreign traders according to regulations on foreign exchange management and the guidance of the State Bank of Vietnam or in goods which are not on the lists of goods banned or suspended from export; in case of paying in goods on the list of goods exported under permits, they must obtain permits of competent agencies.

4. If acting as purchase agents, traders shall have to request foreign traders to transfer money in a freely convertible foreign currency via bank so that they can buy goods under agency contracts.

Article 22.- Tax obligations

1. Goods under purchase or sale agency contracts shall be liable to tax and other financial obligations under the provisions of Vietnamese laws.

2. Vietnamese traders shall have to register, declare and pay various taxes and other financial obligations related to goods under sale or purchase agency contracts and their business activities as provided for by law.

Article 23.- Import and export procedures

Goods under sale or purchase agency contracts with foreign traders, when imported or exported, shall have to go through procedures applicable to imports or exports as provided for in Clauses 1, 2 and 3, Article 4 of this Decree.

Article 24.- Return of goods

Goods under sale agency contracts for foreign traders shall be re-exported if they are unsaleable in Vietnam. The tax refund shall comply with regulations of the Ministry of Finance.

Section 2. HIRE OF FOREIGN TRADERS AS AGENTS FOR SALE OF GOODS IN FOREIGN COUNTRIES

Article 25.- Hire of foreign traders as agents for sale of goods in foreign countries

1. Traders may hire foreign traders to act as agents of sale of all kinds of goods in foreign countries, except those on the list of goods banned or suspended from export, goods on the list of goods banned or suspended from import. For goods on the list of goods exported and imported under permits as provided for in this Decree, traders may sign contracts on agency sale of goods in foreign countries only after being permitted by the Ministry of Trade.

2. Traders that hire agents for goods sale in foreign countries must sign agency contracts with foreign traders and must remit to Vietnam amounts of money earned from sale contracts according to regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

3. Where receiving the sale proceeds in goods, traders must observe current provisions of law on imports.

Article 26.- Tax obligations

1. Goods under contracts on agency sale of goods in foreign countries shall be liable to tax and other financial obligations under the provisions of Vietnamese laws.

2. Vietnamese traders shall have to register, declare and pay various taxes and other financial obligations related to the hire of foreign traders to act as agents for sale of goods in foreign countries under the guidance of the Ministry of Finance.

Article 27.- Receipt of goods

1. Goods exported under contracts on agency sale of goods in foreign countries may be re-imported into Vietnam if they are unsaleable in foreign countries.

2. Goods re-imported into Vietnam stated in Clause 1 of this Article shall not be liable to import tax and shall be entitled to refund of export tax (if any) under the guidance of the Ministry of Finance.

Article 28.- Import and export procedures

Goods for export under contracts on agency sale in foreign countries, when exported from or re-imported into Vietnam under the provisions of Article 27 of this Decree, shall have to go through procedures applicable to imports or exports as provi-ded for in Clauses 1, 2 and 3, Article 4 of this Decree.

Chapter VI

GOODS PROCESSING INVOLVING FOREIGN ELEMENTS

Section 1. PROCESSING FOR FOREIGN TRADERS

Article 29.- Traders undertaking processing of goods for foreign traders

Traders, including those with foreign investment capital, may undertake processing of goods for foreign traders, except those on the list of goods banned or suspended from export, goods on the list of goods banned or suspended from import. For goods on the list of goods exported and imported under permits, traders may sign contracts only after obtaining permits of the Ministry of Trade.

Article 30.- Processing contracts

A processing contract must be made in writing or in other forms of equivalent legal validity and may include the following terms:

a/ Names and addresses of the contracting parties;

b/ Names and quantities of products to be processed;

c/ Processing price;

d/ Payment time limit and mode;

e/ List, quantities and values of imported raw materials, auxiliary materials and supplies and home-made raw materials, auxiliary materials and supplies (if any) for processing; norms on the use of raw materials, auxiliary materials and supplies; norms on supplies consumption and percentages of raw material waste in processing;

f/ List and value of hired, borrowed or donated machinery and equipment (if any) used for processing;

g/ Measures to deal with waste materials and scraps and principles for dealing with hired and/or borrowed machinery and equipment and surplus raw materials, auxiliary materials and supplies after the termination of the processing contract;

h/ Place and time of goods delivery;

i/ Trademarks and appellations of origin of goods;

j/ Effective term of the contract.

Article 31.- Norms on the use and consumption and percentages of waste of raw materials, auxiliary materials and supplies

Norms on the use and consumption and percentages of waste of raw materials, auxiliary materials and supplies shall be agreed upon by the parties in processing contracts, taking into account norms and waste percentages established in relevant production and processing sectors of Vietnam at the time of signing of such contracts. Heads of traders directly undertaking the processing shall take responsibility before law for using imported raw materials, auxiliary materials and supplies for proper processing purposes and accurately computing norms on the use and consumption and percentages of waste of raw and auxiliary materials used for processing.

Article 32.- Lease, borrowing and importation of machinery and equipment of principals for the performance of processing contracts

Processors may lease and/or borrow machinery and equipment of principals for the performance of processing contracts. The lease, borrowing or donation of machinery and equipment must be agreed upon in processing contracts

Article 33.- Rights and obligations of principals and processors

1. For principals:

a/ To deliver all or part of raw materials and supplies for the processing as agreed upon in processing contracts;

b/ To receive all the processed products; machinery and equipment leased and/or borrowed by processors; raw materials, auxiliary materials, supplies and scraps after the liquidation of processing contracts, except for cases where they are permitted to be exported on the spot, destroyed or donated as provided for in this Decree;

c/ To send experts to Vietnam to provide technical guidance on the production and inspect the quality of processed products as agreed upon in processing contracts;

d/ To take responsibility for the right to use trademarks and appellations of origin of goods;

e/ To strictly observe relevant provisions of Vietnamese laws on processing activities as well as the terms of signed processing contracts;

f/ To export on the spot processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials and supplies; defective products and scraps under written agreements of involved parties, in accordance with current regulations on goods import and export management, and performing tax and other financial obligations as provided for by law.

2. For processors:

a/ To enjoy exemption from import tax on machinery, equipment, raw materials, auxiliary materials and supplies temporarily imported according to the set norms for the performance of processing contracts; enjoying exemption from export tax on processed products;

b/ To hire other traders to conduct processing;

c/ To supply part or the whole of raw materials, auxiliary materials and supplies for processing as agreed upon in processing contracts, and to pay export tax under the Law on Import Tax and Export Tax for quantities of domestically procured raw materials, auxiliary materials and supplies;

d/ To receive remuneration from principals in the form of processed products, except for products on the list of goods banned or suspended from import. For products on the list of goods subject to permit, permits of the Ministry of Trade or organizations authorized by the Ministry of Trade are required;

e/ To strictly observe the provisions of Vietnamese laws on processing activities, export, import and domestic manufacture of goods and the terms of signed processing contracts;

f/ To carry out procedures for on-the-sport export of processed goods; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials and supplies; defective products and scraps as authorized by principals.

3. Conditions for the on-the-spot export of processed products; leased and/or borrowed machinery and equipment; surplus raw materials, auxiliary materials and supplies; defective products and scraps:

a/ Strictly complying with regulations on imports, tax and other financial obligations provided for by laws;

b/ Having sale/purchase contracts signed between foreign traders or their lawful authorized persons and importing traders.

Article 34.- Intermediary processing

Traders may undertake intermediary processing, whereby:

1. Processed products of a processing contract are used as raw materials for another processing contract in Vietnam.

2. Processed products of the first-stage processing contract are delivered under the principal's mandate to traders under the next-stage processing contract.

Article 35.- Liquidation and settlement of processing contracts

1. Upon the termination of a processing contract or when a processing contract ceases to be effective, the parties thereto shall have to liquidate the processing contract and fill the procedures for settling the contract with customs offices.

For processing contracts with a term of over one year, annually processors shall have to settle the contracts with customs offices.

2. The bases for the liquidation and settlement of a processing contract shall be the quantity of imported raw materials, auxiliary materials and supplies and the quantity of exported products according to the norms on the use of raw materials, auxiliary materials and supplies, the norm on consumption of supplies and the waste percentage as agreed upon in the processing contract.

3. After the termination of a processing contract, machinery and equipment leased and/or borrowed under the contract, surplus raw materials, auxiliary materials and supplies, defective products and scraps shall be dealt with as agreed upon in the processing contract and in accordance with the provisions of Vietnamese laws.

4. The destruction of scraps and defective products (if any) may be effected only after the written approval of provincial/municipal Natural Resources and Environment Services is obtained and must be subject to customs supervision. Where they are not permitted to be destroyed in Vietnam, they must be re-exported under the mandate of principals.

5. The donation of machinery, equipment, raw materials, auxiliary materials, supplies, scraps and/or defective products is provided for as follows:

a/ The principal must make a written document on the donation;

b/ The donation recipient shall have to carry out import procedures according to current import and export regulations; pay import tax and other taxes (if any) and make property registration according to current regulations.

Article 36.- Customs procedures

The Ministry of Finance shall guide customs procedures and financial obligations for processed goods for export, and oversee the import and export related to processing contracts.

Section 2. ORDERING OF OVERSEAS PROCESSING OF GOODS

Article 37.- General provisions

1. Traders may order overseas processing of goods which are permitted to be circulated in the Vietnamese market for business purposes as provided for by law.

2. The exportation of machinery, equipment, raw materials, auxiliary materials and supplies for processing and the importation of processed products shall comply with regulations on import and export management.

3. Contracts on overseas processing of goods and customs procedures applicable to the import and export of processed goods shall comply with the provisions of Article 30 and Article 36 of this Decree.

Article 38.- Rights and obligations of traders ordering overseas processing of goods

1. To temporarily export machinery, equipment, raw materials, auxiliary materials and supplies, to transfer through border gates machinery, equipment, raw materials, auxiliary materials and supplies from a third country to the processor for the performance of the processing contract.

2. To re-import processed products. Upon the termination of a processing contract, to be permitted to re-import machinery, equipment and surplus raw materials, auxiliary materials and supplies.

3. To sell processed products as well as machinery, equipment, raw materials, auxiliary materials and supplies already exported for the performance of the processing contract on the market of the country where the processing is conducted or another market and pay tax according to current regulations.

4. To be exempt from import tax and export tax on machinery, equipment, raw materials, auxiliary materials and supplies which are temporarily exported and re-imported; if not re-importing them, to pay export tax in accordance with the Law on Import Tax and Export Tax.

5. To send experts and technical workers to test and inspect processed products before acceptance.

6. The Ministry of Finance shall guide the performance of tax obligations for processed goods imported in service of domestic consumption.

Chapter VII

TRANSIT OF GOODS THROUGH THE VIETNAMESE TERRITORY

Article 39.- Traders providing services of transporting goods in transit

Traders that have business registration certificates of forwarding and transport business lines may provide services of transporting goods of foreign owners on transit through the Vietnamese territory.

Article 40.- Transit of goods through the Vietnamese territory

1. All kinds of goods under the ownership of foreign organizations or individuals, except weapons, ammunitions, explosives, highly dangerous goods and goods on the lists of goods banned from trading or export, suspended from export, banned or suspended from import, may be transited through the Vietnamese territory. Transit procedures shall be carried out at border-gate customs, unless otherwise provided for by treaties to which Vietnam is a contracting party.

The Ministry of Trade is hereby assigned to publish a list of highly dangerous goods after consulting concerned ministries and branches.

2. Weapons, ammunitions, explosives and highly dangerous goods may be transited through the Vietnamese territory only after it is so permitted by the Prime Minister.

3. Goods on the lists of goods banned from trading or export, suspended from export, banned or suspended from import, and goods imported and exported under permits may be transited through the Vietnamese territory after it is so permitted by the Ministry of Trade; where treaties to which Vietnam is a contracting party otherwise provide for, the provisions of such treaties shall apply.

4. Goods transited through the Vietnamese territory shall be subject to supervision by Vietnamese customs throughout their movement in the Vietnamese territory, be taken in and out of Vietnam via proper border gates and along proper routes as prescribed; the quantity of goods taken out of Vietnam must be exactly the same as the quantity of goods taken in and in the same condition.

5. Owners of transited goods shall have to pay customs fees and other charges applicable to transited goods according to current regulations of Vietnam.

6. Transited goods must not be sold in the Vietnamese territory. In case of necessity for such goods to be sold in Vietnam, permission of the Ministry of Trade is required.

7. The Ministry of Trade shall guide procedures for transiting goods through the Vietnamese territory with regard to transit agreements which contain provisions different from those of Clauses 1, 2 and 3 of this Article.

8. The Ministry of Finance shall guide procedures for storage of transited goods in warehouses and storage yards, procedures for transshipment, change of means of transport of transited goods, and for extension of time limits related to transited goods.

9. The Ministry of Transport shall guide transit routes.

Chapter VIII

HANDLING OF VIOLATIONS

Article 41.- Handling of traders' violations

Traders that violate the provisions of this Decree shall, depending on the seriousness of their violations, be administratively handled or examined for penal liability according to the provisions of law.

Article 42.- Handling of violations by state employees

State employees who abuse their positions and powers, acting against the provisions of this Decree shall, depending on the seriousness of their violations, be disciplined or examined for penal liability according to the provisions of law.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 43.- Implementation provisions

1. This Decree takes effect as from May 1, 2006 and replaces the Government's Decree No 57/1998/ND-CP of July 31, 1998, detailing the implementation of the Commercial Law regarding export, import, processing and goods purchase and sale agency activi-ties with foreign countries and Decree No. 44/2001/ND-CP of August 2, 2001, amending and supplementing Decree No. 57/1998/ND-CP of July 31, 1998.

All previous provisions on import and export management which are contrary to this Decree are hereby annulled.

Legal documents detailing and guiding the implementation of this Decree must be promulgated by concerned ministries, branches and agencies to be effective as from May 1, 2006.

2. The Ministry of Finance shall direct the customs service to provide the Ministry of Trade and concerned ministries and branches joining in the management of import and export activities on a periodical or unexpected basis data on enterprises that deal in import and export business and other businesses provided for in this Decree, on the export and import values according to the lists of goods and markets as well as relevant data on goods import and export to the Ministry of Trade.

3. The Ministry of Trade shall assume the prime responsibility for, and coordinate with concerned ministries and branches and provincial/municipal People's Committees in supervising the implementation of the provisions of this Decree; detecting and notifying concerned ministries and branches of regulations contrary to this Decree for adjustment if there are such regulations in legal documents guiding the implementation of this Decree, which are promulgated by ministries or branches.

4. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies and presidents of People's Committees of provinces and centrally-run cities shall have to guide and implement this Decree.

On behalf of the Government

Prime Minister

PHAN VAN KHAI

Appendix No. 01

LIST OF GOODS BANNED FROM IMPORT AND EXPORT

(Issued together with the Government's Decree No. 12/2006/ND-CP of January 23, 2006)

This list shall apply to the import and export of goods for commercial and non-commercial purposes, the import and export of goods in areas bordering on neighboring countries; goods donated by governments or non-governmental organizations.

I. GOODS BANNED FROM EXPORT

DESCRIPTION OF GOODS

1

Weapons, ammunitions, explosives (excluding industrial explosives), military technical equipment.

(The Ministry of Defense shall publish a list of goods with HS codes as used in the import and export tariffs).

2

Relics, antiques, national treasures under ownership by all the people, ownership of political or socio-political organizations.

(The Ministry of Culture and Information shall publish a list of goods with HS codes as used in the import and export tariffs).

3

Assorted cultural publications banned from dissemination and circulation in Vietnam.

(The Ministry of Culture and Information shall publish a list of goods with HS codes as used in the import and export tariffs).

4

Logs, sawed timber from domestic natural forests.

(The Ministry of Agriculture and Rural Development shall publish a list of goods with HS codes as used in the import and export tariffs).

5

Precious and rare wild animals and plants and precious and rare domestic animals and plants of group IA-IB provided for in the Government's Decree No. 48/2002/ND-CP of April 22, 2002, and precious and rare wild animals and plants in the "red book" already committed by Vietnam with international organizations.

(The Ministry of Agriculture and Rural Development shall publish a list of goods with HS codes as used in the import and export tariffs).

6

Precious and rare aquatic species.

(The Ministry of Fisheries shall publish a list of goods with HS codes as used in the import and export tariffs).

7

Special-use encoding machines and encrypted software programs used for protection of state secrets.

(The Ministry of Trade and the Government Cipher Commission shall guide the implementation).

8

Schedule-I toxic chemicals defined in the Convention on Prohibition of Chemical Weapons.

(The Ministry of Industry shall publish a list of goods with HS codes as used in the import and export tariffs).

II. GOODS BANNED FROM IMPORT

DESCRIPTION OF GOODS

1

Weapons; ammunitions; explosives, excluding industrial explosives; military technical equipment.

(The Ministry of Defense shall publish a list of goods with HS codes as used in the import and export tariffs).

2

Assorted fireworks (excluding signal fires used for navigational safety under the guidance of the Ministry of Transport); assorted devices causing interference to vehicle speedometers.

(The Ministry of Public Security shall publish a list of goods with HS codes as used in the import and export tariffs).

3

Used consumer goods, including the following goods groups:

- Textiles and garments, footwear, clothes

- Electronic goods

- Refrigerating goods

- Home electric appliances

- Medical equipment

- Interior decoration goods

- Home appliances made of pottery, ceramic, glass, metal, plastic, rubber, and other materials.

(The Ministry of Trade shall specify the above-said goods with HS codes as used in the import and export tariffs).

- Goods being used information technology products.

(The Ministry of Post and Telematics shall specify these goods with HS codes as used in the import and export tariffs).

4

Assorted cultural publications banned from dissemination and circulation in Vietnam.

(The Ministry of Culture and Information shall guide the implementation and publish a list of goods with HS codes as used in the import and export tariffs).

5

Right-hand drive means of transport (including those in knocked-down forms and those with converted drive before being imported in Vietnam), excluding special-use right-hand drive vehicles operating within a restricted location: crane trucks; canal diggers, street sweepers, street washers; garbage trucks; road builders; passenger cars in airports and lifting trucks in warehouses and ports; concrete-pumping vehicles; vehicles only moving within golf courses or parks.

(The Ministry of Transport shall publish a list of goods with HS codes used in the import and export tariffs).

6

Used supplies and means, including:

- Engines, frames, inner tubes, tires, spare parts and motors of cars, tractors and motor two-wheelers and three-wheelers;

(The Ministry of Transport shall publish a list of goods with HS codes as used in the import and export tariffs).

- Chassis of cars and tractors, fitted with engines (including new chassis fitted with used engines and used chassis fitted with used engines);

(The Ministry of Transport shall publish a list of goods with HS codes as used in the import and export tariffs).

- Bicycles;

(The Ministry of Industry shall publish a list of goods with HS codes as used in the import and export tariffs).

- Motor two-wheelers and three-wheelers;

(The Ministry of Industry shall publish a list of goods with HS codes as used in the import and export tariffs).

- Ambulances;

(The Ministry of Transport shall publish a list of goods with HS codes as used in the import and export tariffs).

- Assorted cars which have been transformed in use structure compared with their original designs or have their frame or engine numbers modified.

7

Wastes and scraps, refrigerating equipment using C.F.C.

(The Ministry of Natural Resources and Environment shall publish a list of goods with HS codes as used in the import and export tariffs).

8

Products and materials containing asbestos of the amphibole group.

(The Ministry of Construction shall publish a list of goods with HS codes as used in the import and export tariffs).

9

Schedule-I toxic chemicals defined in the Convention on Prohibition of Chemical Weapons.

(The Ministry of Industry shall publish a list of goods with HS codes as used in the import and export tariffs).

Appendix No. 02

LIST OF GOODS IMPORTED AND EXPORTED UNDER PERMITS OF THE MINISTRY OF TRADE

(Issued together with the Government's Decree No. 12/2006/ND-CP of January 23, 2006)

This list shall apply to the import and export of goods for commercial and non-commercial purposes, the import and export of goods in areas bordering on neighboring countries; goods donated by governments or non-governmental organizations.

I. EXPORTS:

A. EXPORT PERMITS:

DESCRIPTION OF GOODS

1

Textiles and garments exported to markets within quotas to be published by the Ministry of Trade for each period.

(The Ministry of Trade and the Ministry of Industry shall give joint guidance for implementation).

2

Goods subject to export control in accordance with the provisions of international treaties and agreements which Vietnam has signed or acceded to, to be published by the Ministry of Trade for each period.

B. AUTOMATIC EXPORT PERMITS:

The Ministry of Trade shall publish a list of goods to which the regime of grant of automatic permits shall apply for each period and organize the grant of such permits according to current regulations on grant of permits.

II. IMPORTS:

A. IMPORT PERMITS:

DESCRIPTION OF GOODS

1

Goods subject to import control in accordance with the provisions of international treaties and agreements which Vietnam has signed or acceded to, to be published by the Ministry of Trade for each period.

2

Motor two-wheelers and three-wheelers of a cylinder capacity of 175 cm3 or more.

(The Ministry of Trade shall specify these goods with HS codes as used in the import and export tariffs and guides the implementation thereof; the Ministry of Public Security shall stipulate and publish subjects that are permitted to make registration thereof for use).

3

Sport guns and shells (under approval decisions of the National Committee for Physical Training and Sports).

A. PERMITS ACCORDING TO THE TARIFF QUOTA REGIME:

DESCRIPTION OF GOODS

1

Salt

2

Material tobacco

3

Poultry eggs

4

Refined sugar, crude sugar

The Ministry of Trade shall specify these goods items subject to tariff quotas with HS codes as used in the import and export tariffs.

C. AUTOMATIC IMPORT PERMITS:

The Ministry of Trade shall publish a list of goods to which the regime of grant of automatic permits shall apply for each period and organize the grant of such permits according to current regulations on grant of permits.

Appendix No. 03

LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT AND

MANAGEMENT PRINCIPLES

(Issued together with the Government's Decree No. 12/2006/ND-CP of January 23, 2006)

This list shall apply to the import and export of goods for commercial and non-commercial purposes, the import and export of goods in areas bordering on neighboring countries; goods donated by governments or non-governmental organizations.

I. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT

A

EXPORTS

MODE OF MANAGEMENT

1.

Precious and rare, endangered, wild, terrestrial animals and plants which need to be placed under export control in accordance with the provisions of the CITES Convention which Vietnam has committed to implement.

Precious and rare, wild, terrestrial animals and plants of groups IIA and IIB defined in Decree No. 48/2002/ND-CP of April 22, 2002.

The Ministry of Agriculture and Rural Development shall base itself on the provision of the CITES

Convention to prescribe conditions and guide procedures for export.

The Ministry of Agriculture and Rural Development shall prescribe conditions and guide in detail procedures for export.

2

Precious and rare plant varieties and livestock breeds.

The Ministry of Agriculture and Rural Development shall give guidance according to the provisions of the Ordinance on Plant Varieties and the Ordinance on Livestock Breeds.

3

Firewood, charcoal or firewood originating from domestic natural forests.

The Ministry of Agriculture and Rural Development shall prescribe conditions and guide in detail procedures for export.

B

IMPORTS

MODE OF MANAGEMENT

1

Veterinary drugs and materials for production thereof registered for first-time importation into Vietnam.

Assay permit.

2

Biological and microbiological preparations, chemicals used in veterinary medicine registered for first-time importation into Vietnam.

Assay permit.

3

a/ Plant protection drugs and materials for production thereof not on the list of those permitted for use in Vietnam.

a/ Import permit, clearly prescribing conditions, volumes and procedures for grant of permits.

b/ Plant protection drugs and materials for production thereof on the list of those subject to restricted use.

b/ Import permit, clearly prescribing conditions, volumes and procedures for grant of permits.

4

Plant varieties, livestock breeds, insects not existing in Vietnam.

Assay permit.

5

Feeds and materials for production thereof, of kinds used for the first time in Vietnam.

Assay permit.

6

Fertilizers used for the first time in Vietnam.

Assay permit.

7

Gene sources of plants, domestic animals, microorganisms for research, scientific and technical exchange.

Import permit, clearly prescribing conditions, volumes and procedures for grant of permits.

8

Wild animals and plants which need to be placed under import control in accordance with the provisions of the CITES Convention which Vietnam has committed to implement.

The Ministry of Agriculture and Rural Development shall base itself on the provisions of the CITES

Convention to prescribe conditions and guide procedures for import.

Management principles:

1. The Ministry of Agriculture and Rural Development shall issue lists of imports subject to specialized management; publish those goods already used in Vietnam, with HS codes as used in the import and export tariffs, which enterprises may import as needed, without having to apply for permits.

2. For goods imported for the first time into Vietnam and goods not on the list of those already used in Vietnam, the Ministry of Agriculture and Rural Development shall grant assay permits. The contents of assay permit and the duration of assay shall comply with the guidance of the Ministry of Agriculture and Rural Development. On the basis of assay results, the Ministry of Agriculture and Rural Development shall decide to permit or not to permit the use of such goods in Vietnam. If permitted by the Ministry of Agriculture and Rural Development for use in Vietnam, goods may be imported as needed, without any restrictions on quantity and value and without import permits.

II. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF FISHERIES

1. Specialized management by the Ministry of Fisheries shall be in the form of issuing lists of goods with HS codes as used in the import and export tariffs:

a/ List of aquatic species subject to conditional export;

b/ List of goods items in service of aquaculture subject to conditional import;

c/ List of aquatic species which may be normally imported or exported;

d/ List of drugs, chemicals and materials for production of drugs and chemicals for use in aquaculture, which may be normally imported.

2. Management principles:

a/ Regarding the import and export of goods on list (a) and list (b) in Section 1 above, the Ministry of Fisheries shall issue such lists and regulations on import and export conditions. When fully meeting such conditions, units shall carry out import or export procedures directly with customs offices, without having to apply for permits of the Ministry of Fisheries and the Ministry of Trade;

b/ Varieties and breeds, drugs, chemicals and materials for production of drugs and chemicals not on list (c) and list (d) in Section 1 above may be imported into Vietnam only after import permits for their assay are granted by the Ministry of Fisheries. Every year, once six months, the Ministry of Fisheries shall have to publish goods items which have obtained goods assay results to be added to list (c) and list (d). Once added to lists of normal imports, such goods may be imported as needed, without any restrictions on quantity and value and without import permits.

III. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE STATE BANK

A.

EXPORTS

MODE OF MANAGEMENT

None.

B.

IMPORTS

1

Money-destroying machines (according to technical standards prescribed by the State Bank).

Import permit.

2

Vault doors (according to technical standards prescribed by the State Bank).

Import permit.

3

Banknote-printing paper.

Designation of enterprises permitted to import.

4

Banknote-printing ink.

Designation of enterprises permitted to import.

5

Anti-counterfeiting blank paper-pressing machines and anti-counterfeiting blank papers used for banknote, checks and other valuable certificates and papers issued and managed by the banking service.

Designation of enterprises permitted to import.

6

Banknote-printing presses (according to technical standards prescribed by the State Bank).

Designation of enterprises permitted to import.

7.

Coin-molding and -minting machines (according to technical standards prescribed by the State Bank).

Designation of enterprises permitted to import.

Management principles:

The State Bank shall publish lists of good subject to specialized management with HS codes as used in the export and import tariffs; designate enterprises permitted to import goods on these lists; prescribe conditions and procedures for grant of import permits; import conditions; and be responsible for managing the use of machines, equipment and supplies for proper purposes.

IV. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF POST AND TELEMATICS

A.

EXPORTS

MODE OF MANAGEMENT

None.

B.

IMPORTS

1

Postage stamps, stamp publications and postage stamp items.

Import permit.

2

Transmitters, trans-receivers of radio waves of frequency band between 9 KHz and 400 GHz, and a capacity of 60 mW or higher.

Import permit.

3

Radar equipment, radio-aided equipment and radio-operated remote control.

Import permit.

Management principles:

The Ministry of Post and Telematics shall publish lists of goods with HS codes as used in the import and export tariffs; prescribe standards to be complied with and procedures for grant of permits.

V. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF CULTURE AND INFORMATION

A.

EXPORTS

MODE OF MANAGEMENT

1

Publications (books, newspapers, magazines, paintings, photos, calendars, etc.).

Dossier of origin.

2

Cinematographic works and other audio-visual products, recorded on any material.

Dossier of origin.

3

Art works of all genres, newly produced on any material.

Dossier of origin.

4

Relics and antiques not under the ownership by all the people, political organizations or socio-political organizations.

Export permit.

B.

IMPORTS

1

Publications (books, newspapers, magazines, paintings, photos, calendars, etc.).

Approval of content.

2

Cinematographic works and other audio-visual products, recorded on any material.

Approval of content.

3

Specialized plate-making and type-setting systems of the printing industry.

Import permit, clearly prescribing conditions and procedures for grant of permits.

4

Printing presses of all kinds (offset, Flexo') and color copiers.

Prescription of conditions.

5

TVRO equipment.

Prescription of conditions.

6

Electronic game machines installed with prize-awarding programs and specialized equipment of casino games.

Prescription of conditions (on equipment and installed programs).

- Enterprises having investment licenses or business registration certificates granted under the Prime Minister's Decision No. 32/2003/QD- TTg of February 27, 2003, shall be permitted to import.

7

Children's toys.

Publication of utilities and kinds of toys permitted for import.

Management principles:

1. The Ministry of Culture and Information shall publish the aforesaid lists of goods with HS codes as used in the import and export tariffs.

Products specified in Clauses 1, 2 and 3 of Part A shall be permitted for export as needed and go through export procedures at customs offices when:

- They have been permitted for production and circulation in Vietnam, or

- They have papers evidencing their origin.

The Ministry of Culture and Information shall be responsible for guiding in detail this principle; shall not grant export permits and approve the contents, quantities and values of exported products.

2. For audio-visual products other than cinematographic works, the Ministry of Culture and Information shall authorize provincial/municipal Culture and Information Services to approve their contents.

VI. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT

BY THE MINISTRY OF HEALTH

A.

EXPORTS

MODE OF MANAGEMENT

None.

B.

IMPORTS

1

Addictive substances, psychotropics, pre-substances (including finished drugs).

Import permits, clearly prescribing conditions and procedures for grant of permits.

2

Finished medicines for prevention and treatment of human diseases, with registration numbers.

To be imported as needed; certification of packing lists of imports is not required.

3

Finished medicines for prevention and treatment of human diseases, without registration numbers.

Assay permit.

4

Materials for production of medicines, pharmaceuticals, adjuvants, empty capsules and packages in direct contact with medicines, of kinds newly used in Vietnam.

Assay permit.

5

Cosmetics directly affecting human health.

Registration of circulation.

6

Vaccines, immuno-biological products not on the list of those permitted for import as needed.

Import permit.

7

Medical equipment that can directly affect human health, not on the list of those permitted for import as needed.

Import permit.

8

Chemicals and preparations for killing insects and bacteria for domestic and medical uses.

Registration of circulation.

Management principles:

1. For materials for production of medicines, pharmaceuticals, adjuvants, empty capsules and packages in direct contact with vaccines, immuno-biological products and medical equipment, the Ministry of Health shall publish lists of those permitted for import as needed. Goods not on this list shall require import permits, clearly prescribing conditions and procedures for grant of import permits.

2. For goods subject to assay permit, the contents and duration of assay must comply with the guidance of the Ministry of Health. On the basis of assay results, the Ministry of Health shall decide to permit or not to permit the use of such goods in Vietnam. If permitted by the Ministry of Health for use in Vietnam, goods may be imported as needed, without any restrictions on quantity and value and without import permits and certification of packing lists of imports.

3. For goods subject to circulation registration, once they have been granted registration numbers, they may be imported as needed, without any restrictions on quantity and value and without import permits and certification of packing lists of imports.

4. The Ministry of Health shall guide the implementation and publish the aforesaid lists of goods with HS codes as used in the import and export tariffs.

VII. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT

BY THE MINISTRY OF INDUSTRY

A.

EXPORTS

MODE OF MANAGEMENT

1

Toxic chemicals and products containing toxic chemicals.

Narcotic pre-cursors for industrial use (according to the Anti-Drug Law and relevant documents).

Publication of lists of goods, with conditions, standards or export permits required for each kind of goods.

2

Minerals.

Publication of lists of exports subject to conditional export, with prescribed conditions or standards.

3

Industrial explosives.

Permit.

B. IMPORTS

1

Toxic chemicals and products containing toxic chemicals; pre-cursors for industrial use.

Publication of lists of imports, with import conditions, standards or import permits required for each kind of goods.

2

Sodium hydroxide (liquid).

Prescription of standards.

3

Hydrochloric acid.

Prescription of standards.

4

Technical sulfuric acid.

Prescription of standards.

5

Pure sulfuric acid.

Prescription of standards.

6

Technical phosphoric acid.

Prescription of standards.

7

Mono-alum from aluminum hydroxide.

Prescription of standards.

8

Industrial explosives. Ammonium nitrate (NH4NO3) of high content.

Import permit, clearly prescribing conditions and procedures for grant of permits.

Management principle:

For goods items in groups 2, 3, 4, 5, 6 and 7 of Part B, the Ministry of Industry shall only prescribe import conditions or technical standards and shall neither grant import permits, certificates nor approve the quantities and values of goods to be imported.

VIII. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

A.

EXPORTS

MODE OF MANAGEMENT

None.

B.

IMPORTS

1

Scraps.

Prescription of conditions or standards.

Management principles: On the basis of conditions or standards required for scraps permitted for import, importing enterprises shall carry out procedures at customs offices.

The Ministry of Natural Resources and Environment shall guide and detail the aforesaid list of goods with HS codes as used in the import and export tariffs.

IX. LIST OF GOODS SUBJECT TO SPECIALIZED MANAGEMENT BY THE MINISTRY OF TRANSPORT

A.

EXPORTS

MODE OF MANAGEMENT

None.

B.

IMPORTS

1

Signal fires for navigational safety.

Grant of permits.

The Ministry of Transport shall publish list of goods with HS codes as used in the import and export tariffs, and prescribe procedures for grant of permits.